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The consultant asks whether transport services linked to exports outside the EU must be declared in Model 347 if exceeding 3,005.06 euros per recipient. The DGT confirms that such services must be included if the amount exceeds this threshold per recipient.
Businesses involved in exporting goods outside the EU must declare transport services in Model 347 if the value per recipient exceeds 3,005.06 euros.
The tax team reviews your specific situation.
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